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本篇文章首先对基于价值链理论的成本的基本类型进行阐述,从数据收集难度系数高、系统协调能力不高、没有给予无形成本动因高度重视、信息体系存在一定的滞后性四个方面入手,对当前企业成本管理模式存在的主要问题进行解析,并以此为依据,提出基于价值链理论的企业成本管理模式构建措施。希望通过本文的阐述,可以给相关领域提供些许的参考。
This article first describes the basic types of cost based on the value chain theory, starting with four aspects: the difficulty of data collection, the low coordination ability of the system, the fact that the non-formative drivers are not given enough attention, and the information system has some lag. Based on the analysis of the main problems existing in the enterprise cost management mode, this paper puts forward the measures to construct the enterprise cost management mode based on the value chain theory. Hope that through the elaboration of this article, you can provide some references to related fields.